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Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Whether, in the facts and on the circumstances of the case, the Tribunal under section 159(2)/28(3)/35(2) read with FID Circular No. 8 dated 3.8.2002 and section 35(3) was justified, in upholding the addition of unrealized doubtful interest transferred to “interest suspense account...... assessee. But whether a deemed income, from a bad debt of a financial institution, could be treated as accrued to it is a question to be decided by this court in this matter. A bad debt becomes irrecoverable, so long it is recovered by way of legal process and therefore a debt when becomes irrecove..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
....g moneys, securities for money, and articles of value used or intended to be used for the purpose of gaming as contemplated in section 6 of the Public Gambling Act,1867. f) There is no scope for holding cultural programs for public amusement as sought to be done by the petitioner save as provid...... the Public Gambling Act, 1867. Since there is element of lottery in the games they are also punishable under Section 294A of the Penal Code. He referred to a circular dated 13.10.1998 issued by the Government asking the local administration to take steps against lottery offered by various trading h..Category: Others | Date: 28 Jun, 2014 | Hits: 91
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....ur of any party to the exchange as no valid title could be created on the basis of an oral exchange and thereby making a cloud, instead of disallowing the application for temporary injunction in holding that Helal Uddin and Tobarak Hossain filed Other Suit No. 31 of 1964 for declaration of......le is discharged. Code of Civil Procedure (v of 1908); Order XXXIX, rules 1 & 2 read with Section 151, Exclusive Possession— The defendant No. 1 has exclusive possession over the suit land and prima facie shows that she has mutated her name separately and paying regular..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... made under Muslim law and whether it is right to impart Income Tax law prima-facie over Muslim law? III. Whether, in the facts and on the circumstances of the case, the Tribunal is judicious in holding the opinion that the DCT in law, by changing its opinion, to reconsider the issue once had b......of the case, the Tribunal acted judiciously in maintaining rejection of gift under Income Tax law while the gift was made under Muslim law and whether it is right to impart Income Tax law prima-facie over Muslim law? III. Whether, in the facts and on the circumstances of the case, the Tribunal ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... made under Muslim law and whether it is right to impart Income Tax law prima-facie over Muslim law? III. Whether, in the facts and on the circumstances of the case, the Tribunal is judicious in holding the opinion that the DCT in law, by changing its opinion, to reconsider the issue once had b......of the case, the Tribunal acted judiciously in maintaining rejection of gift under Income Tax law while the gift was made under Muslim law and whether it is right to impart Income Tax law prima-facie over Muslim law? III. Whether, in the facts and on the circumstances of the case, the Tribunal ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
....160 of the Bengal Tenancy Act. 41. Section 167 of the Bengal Tenancy Act deals with annulment of incumbrances. Sub-section 4 of section 167 runs as follows: "(4) when a tenure, of holding is sold in execution of a decree or a certificate signed under the Bengal Public Demands Rec......s dismissed on 8-6-1991. That the plaintiff has/had no right, title, interest and possession in the suit land and, as such, the suit is liable to be dismissed. 5. The defendant Nos. 37-41 (government officials) also contested the suit by filing written statements. The material case of thes..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
....ce treating the receipt of cash asset by way gift within the meaning of “Whether convertible into money or not?”
3. The assessee-applicant I.M. Reazul Hasan is a public servant holding the post of Deputy Engineer, POUR Sub-Division, POUBD having tax payer identification (TIN) ......ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J. - I agree.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....Petition No. 10472 of 2012, we should discuss the same in detail for reaching a proper decision. 13. As stated earlier, the petitioner in Writ Petition No.10472 of 2012 was the Managing Director holding less than 10% shares in the company and executed personal guarantee to secure the credi......any, the petitioner was the owner of 10% shares. After liberation of Bangladesh, the said company was nationalized followed by subsequent denationalization through an agreement between the government and the said company. According to the said denationalization agreement, all the liab..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....spondents Judgment May 28, 2014. Result: The appeal is allowed. Section 24 of the Non-Agricultural Tenancy Act does not say about the right of pre-emption of co-sharers of a holding but it says about the right of pre-emption of the sharers of the land. "Land" mean......ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ..Category: Tenancy Law | Date: 28 May, 2014 | Hits: 22
....ala, 1961 (the Bidhimala, 1961) which is applicable, but the Appellate Tribunal did not at all consider the provision of the said Bidhimala and thus fell into an error in giving the impugned decision holding that as the petitioner filed the departmental appeal long after 3 (three) months, so the app......in CJ
Surendra Kumar Sinha J
Md. Abdul Wahhab Miah J
Hasan Foez Siddique J
AHM Shamsuddin Choudhury J
Elahi Box Sardar (Md.).........................Petitioner
Vs.
Government of Bangladesh represented by Ministry
of Communication and others…&hellip..
Category: Administrative Law | Date: 25 May, 2014 | Hits: 9
Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)
.... by a registered kabala dated 23-8-2011 bearing registration No.4146 and the pre-emptor respondent has brought the proceeding claiming himself to be a co-sharer and a continuous owner of the disputed holding. The appellant claimed that he having purchased the disputed land on 23-8-2011 from Jamila K......cy of the pre-emption proceeding the appellant filed an application under Order XL, rule 1 of the Code of Civil Procedure praying for appointment of a receiver in respect of the litchi bagan situated over the disputed land, claiming that the litchis are almost ripe and it has got a short and limited..Category: Civil Law, Procedural Law | Date: 19 May, 2014 | Hits: 3
Aynul Haque (Md.) Vs. Government of Bangladesh, Dhaka, 2014, 43 CLC (HCD)
....Haque, his heirs filed Civil Petition for Leave to Appeal. 4. Mr. MI Farooquie, learned Senior Counsel, appearing for the petitioners, submits that the Administrative Tribunal dismissed the case holding that since the decision of compulsory retirement had been approved by the Full Court of...... Present: Md. Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hassan Foez Siddique J Aynul Haque (Md.).........................Petitioners Vs Government of Bangladesh, Dhaka ..........Respondents Judgment May 19, 2014. Result: ..Category: Administrative Law | Date: 19 May, 2014 | Hits: 3
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
....hem would co-operate in the matter and Lawrance would execute the task. He further stated that on 15th October, 2001, in the evening, he came to know that Minister Mizanur Rahman Sinha would come for holding a public meeting in front of accused Abdul Quader's house and on hearing the news, he we......e statement of law argued by the Privy Council was approved by the Supreme Courts of Pakistan and India in series of cases and this Division has also approved the same. This opinion has not been overruled till now by any of the superior courts of the sub-continent and we find no reason to depar..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....The appeal is allowed. Non Agricultural Tenancy Act (XXIII of 1949); Section 24 Section 24 of the Non-Agricultural Tenancy Act does not say about the right of pre-emption of co-sharers of a holding but it says about the right of pre-emption of the sharers of the land. "Land" mean......sion and also that of the appellate Court below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ..Category: Civil Law, Property Law | Date: 14 May, 2014 | Hits: 7
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....ns for answer by the Court:- Income Tax Reference No. 255 of 2004 (Assessment year 2001-2002) “(i) Whether, in the facts and circumstances of the case, the Tribunal was justified in upholding the action of the IACT in holding the income of the applicant arising from interest on FDRs ......d income.........................(20) The incomes from interest of bank accounts, debentures and fixed deposits are not excluded income under the then prevailing provision of this Ordinance. Moreover, incomes from interest from FDR, debentures and bank accounts are classified as income from oth..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....r answer by the Court:- Income Tax Reference No. 255 of 2004 (Assessment year 2001-2002) “(i) Whether, in the facts and circumstances of the case, the Tribunal was justified in upholding the action of the IACT in holding the income of the applicant arising from interest on FDRs ...... not a tax exempted income inasmuch as by Finance Act, 2002 an explanation was added to Paragraph 1(1) of the Schedule providing that the provision of Paragraph 1(1) shall not apply in case of a Non-Government Organization (NGO) registered with NGO Affairs Bureau. The assessee is admittedly an NGO r..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)
.... judgment and order dated 20-8-2008 convicted and sentenced the respondent as stated before. The trial Court in the impugned judgment excluded the property of accused No.2, the wife of the respondent holding that in view of the judgment dated 9-7-2008 pronounced by the High Court Division in Wr......ch indisputably passed an order on the assessment of valuation. The assessment of valuation made by the Income Tax Department has legal validity which should not be questioned by another independent government department unless the Income Tax Department reviews its own assessment. There cannot ..Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8
Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)
....ually stood bail for members of the sect of Jehovah’s Witnesses, who were a nuisance to the police. The Supreme Court awarded damages against the Prime Minister and stigmatized the cancellation holding: In public regulation of this sort there is no such thing as absolute and untrammeled d......pecial Original Jurisdiction) Present: M. Moazzam Husain J Md. Badruzzaman J Md. Abul Bashar………………..............Petitioner Vs. Government of Bangladesh, represented by the Secretary, Ministry of Law, Justice and Parliamentary Af..Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
.... own jurisdiction had displayed no outwardly approach either. On the constraining application of the doctrine, the Appellate Division in Chairman BTMC Vs. Nasiruddin Chowdhury, supra, while holding that the given facts are incapable of igniting such an expectation, nevertheless, expre......use AC Israel Cocoa Ltd. Vs. Nigerian Produce Marketing Co. Ltd. 1972 AC 741; Combe Vs. Combe 1951 2 KB 215; Robertson Vs. Minister of Pensions 1949 1 KB 227; Wells Vs. Minister of Housing and Local Government 1967 1 WLR 1000; Lever Finance Vs. Westminister LBC, 1971 1 QB 222; Lords in Howell Vs. Fa..Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20
Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
....or rejection of the said application. 8. After hearing the aforesaid application, the learned Joint District Judge, Dhaka on 4-7-2013 allowed the application and consequently rejected the plaint holding that the suit is barred by section 54A of the Transfer of Property Act and the Article 113 o......eased out the suit property in favour of Motiur Rahman Mullick, son of late Abdur Rahman Mullick by 'standard lease agreement for land vide registered deed No.2808 dated 13-3-1961 and handed over possession thereof to him. The said leasee Motiur Rahman Mullick constructed a two storied buil..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
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